Texas Administrative Provisions Relating to Appraisal Cards

Texas Administrative Code
Title 34. PUBLIC FINANCE
Part 1. COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9. PROPERTY TAX ADMINISTRATION
Subchapter H. TAX RECORD REQUIREMENTS

§ 9.3001. Appraisal Cards

(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain a system of appraisal cards for all parcels of real estate which each office is required to appraise.
(b) On each parcel of residential or commercial real estate, a separate appraisal card shall be developed and maintained which contains the following items of information related to the land:
(1) the legal description of the land (this provision shall not be interpreted to require field note descriptions);
(2) the account number of the property;
(3) a section indicating zoning classification (if any);
(4) a section indicating street improvements (e.g.: unimproved, graveled, paved);
(5) a section indicating utilities available (e.g., water, sewer, electricity, gas);
(6) a section indicating basic measurements of the land (e.g., frontage, depth, acreage);
(7) a section for computation of the land value;
(8) a section for any remarks by the appraiser relevant to the parcel;
(9) the identification of each taxing unit in which the property is taxable.
(c) On each parcel of residential or commercial real estate the appraisal card shall contain the following items of information related to the improvements on the parcel:
(1) a diagram of all improvements on the parcel indicating perimeter measurements;
(2) separate sections indicating the type of construction for the foundation, floor, exterior walls, and roof;
(3) a section indicating the date of appraisal and the initials of the appraiser;
(4) a section indicating the use type of the improvements (e.g., single-family, duplex, apartment, store, warehouse, factory, etc.);
(5) a section indicating additional details of construction (e.g., porches, garages, storage buildings, fireplaces, etc.);
(6) a section indicating depreciation calculation related to the improvements;
(7) a section for the computation of the improvement value;
(8) a section for any remarks or comments by the appraiser relevant to the improvements on the parcel;
(9) in addition to all the information listed in this subsection, each appraisal card shall indicate the amount of appraised value of property included in the parcel for each category classification required by the annual school district report of property value.
(d) On each parcel of rural or acreage real estate, an appraisal card shall be maintained which shall contain the following items of information related to the parcel:
(1) all information required under subsection (c)(1)-(9) of this section for each improvement located on the parcel;
(2) all information required under subsection (b)(1), (2), (3), (8), and (9) of this section related to the land;
(3) a section indicating the size of the parcel and the number of acres in each of the following use categories:
(A) irrigated;
(B) dry cropland;
(C) improved pasture;
(D) native pasture;
(E) orchard;
(F) timber; and
(G) barren or waste;
(4) a section indicating road access (e.g., paved, gravel, dirt, unimproved, none);
(5) a section indicating utility availability (electricity, gas, sewer, etc.);
(6) in districts with irrigated land, a section indicating the number and capacity of irrigation wells or the number of acres covered by irrigation permits;
(7) in addition to the information listed in this subsection, each appraisal card shall indicate the amount of appraised value of property included in the parcel for each category classification required by the annual school district report of property value.
(e) Any information required by these sections may be maintained in electronic data processing records rather than in physical documents.
(f) Appraisal district offices failing to establish an appraisal card system as required in this section may be judged to be in compliance upon a showing to the board that an appraisal card system substantially equivalent to that required in this section has been established.

Source:
The provisions of this §9.3001 adopted to be effective August 10, 1979, 4 TexReg 2679; amended to be effective April 30, 1981, 6 TexReg 1441; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.